Journal of Islamic Accounting and Business Research
Issue(s) available: 72 – From Volume: 1 Issue: 1, to Volume: 15 Issue: 8
Volume 15
Volume 14
Volume 13
Volume 12
Volume 11
Volume 7
Volume 5
Banks’ financial performance analysis: an experience from an Islamic economy
Bita Mashayekhi, Samira Ghasemi Dashtaki, Hossein AhmadiThis study aims to analyze the performance efficiency of private commercial banks in Iran as an Islamic economy.
The impact of innovation and differentiation strategy on financial performance with emphasis on the role of risk management and intellectual capital
Seyedhesam Vaghfi, Sedighe Kamranrad, Fateme KeshvariThe purpose of this study is to investigate the impact of innovation and differentiation strategy on financial performance with a focus on the role of risk management and…
A comparative study of implementation Basel III between commercial and Islamic banks: a bibliometric analysis and systematic literature review
Abdallah Al-Hanandeh, Aniza Othman, Nor Hamimah MastorThis study aims to compare up-to-date research on Basel III implementation between commercial and Islamic banks in both developed and developing countries. The research examines…
Factors determining the adoption of mobile banking in Ethiopian Islamic banks: extension of technology acceptance model (TAM)
Habtamu Alebachew Legass, Muhammed Emin DurmuşThis study aims to assess the factors determining the adoption of Islamic mobile banking (M-banking) in Ethiopia.
How leader’s psychological entitlement leads to despotic leadership causing employee-instigated workplace incivility: mediation of emotional exhaustion and moderation of Islamic work ethics
Muhammad Ali Raza, Muhammad Imran, Uzma Pervaiz, Muhammad Jamil KhanLeadership’s dark side has been on the rise, negatively affecting organizations. The phenomenon, however, is not as simple as it seems. Based on social exchange and conservation…
Do markets react to dividend announcements and sharia compliance? Evidence from organisation of Islamic cooperation countries
Muhammad Taufik, Wuri HandayaniThis study aims to investigate the market reaction to dividend announcements and sharia compliance based on the Islamic stock indexes of Indonesia, Malaysia and Pakistan by…
Islamic locus of control concept and its implications on individual behavior in organizations
Muhammad Zakiy, Claudius Budi Santoso, Reni Rosari, Heru Kurnianto TjahjonoThis paper aims to introduce the concept of Islamic locus of control (ILoC) and explores its influence on individual behavior within organizational contexts. It aims to integrate…
The impact of corruption and Islamicity on bank stability and profitability: assessing the moderating effect in dual banking systems
Syed Waqar Akbar, Ajid Ur Rehman, Muhammad Shahzad IjazThis paper aims to examine the impact of corruption on bank stability and bank profitability separately for Islamic banks as well as conventional banks. Moreover, it also…
Research trends of halal tourism: a bibliometric analysis
Ririn Tri Ratnasari, Novi Sekar Sari, Aidi Ahmi, Shafinar IsmailThe purpose of this study is to analyze studies on halal tourism in Scopus from 2010 to 2021 and reveal trends, impacts, the most influential articles and future research trends.
The Shariah non-compliance (SNC) disclosure index of Islamic banks in Malaysia
Marina Mohamed, Norhazlina IbrahimThis study aims to examine the Shariah non-compliance (SNC) disclosure index for all 16 Malaysian Islamic banks from 2015 to 2020.
Striking the balance: Fiqh Bi’ah and Productive Waqf Forests (PWFs) for sustainable forest management in Indonesia
Khoirul Umam, Alfarid Fedro, Moch Imron Isro'i, Meti EkayaniThis study aims to address the challenge of balancing economic development with environmental protection in the context of productive waqf forests (PWFs). The inherent tension…
Cash holding in Islamic rural banks
Abdul Mongid, Muazaroh, Anggraeni, Sutan Emir Hidayat, Saladin GhalibThis paper aims to investigate the importance of profitability and bank soundness as determinants of cash holdings by Islamic Rural Bank (IRB) in Indonesia.
Liquidity and credit risks during the COVID-19 pandemic: evidence from a dual banking system
An Nisaa’ Rahmadany, Tastaftiyan Risfandy, Aldy Fariz Achsanta, Bahtiar RifaiThe purpose of this paper is to investigate the relationship between liquidity risk and credit risk of Islamic and conventional banks in a predominantly Muslim country (Indonesia…
Determinants of halal food customer behaviour in the context of Indonesia and Malaysia: a systematic literature review
La Ode Alimusa, Ririn Tri Ratnasari, Fatin Fadhilah HasibThis study presents a systematic literature review of halal food (HF) customer behaviour using the Scopus and Web of Science (WoS) databases. This study aims to identify trends…
Exploring the literature of halal and Islamic tourism: a bibliometric analysis
La Ode Alimusa, Ririn Tri Ratnasari, Aidi Ahmi, Trisno Wardy PutraThis study aims to analyse research trends, with particular emphasis on the most influential countries, institutions and top journals, as well as the most frequently cited…
Analysis of intangible assets reporting standards and automation in KSA within an Islamic context – a case study
Alwi M. BamhdiThis paper aims to the significance of intangible assets in boosting financial credibility and accounting transparency in Saudi Arabia and other Islamic countries, aligning with…
Religious practices, fasting, and individuals’ trading behavior: a natural experiment
Abdullah M. Al-Awadhi, Ahmad Bash, Barrak AlGharabali, Mohammad Al-Hashel, Fouad JamaaniThis study aims to investigate the effect of seasonality caused by fasting as a religious practice on trading activity.
The effect of personality type, audit firm size and age on the professional judgment of Iraqi auditors
Mahdi Moradi, Mahdi Salehi, Salah Faleeh Mahdi BalahThis study aims to investigate the factors affecting the professional judgment of auditors in Iraq (personality type, audit firm size and age).
Critical development of Islamic financial technology ecosystem: lesson learned from financial technology literature
Hanifiyah Yuliatul Hijriah, Sulistya Rusgianto, Himmatul Kholidah, Sri Herianingrum, Aqilah Nadiah Md SahiqThis study aims to draw lessons from the financial technology (FinTech) ecosystem literature through a systematic literature review.
Exploring the feasibility of Muzara’ah based Islamic running finance model as an alternative for agriculture credit
Hafiz Samiullah Daud, Saqib SharifThis study aims to highlight the issues encountered by Islamic Banking Institutions (IBIs) while financing the agriculture sector and explore the feasibility of Muzara’ah (crop…
Leadership and employee behaviour: the mediating and moderating role of cognitive trust and organizational culture
Ejaz Aslam, Muhammad Saleem Ashraf, Anam Iqbal, Malik Shahzad ShabbirThis study aims to examine the mediating and moderating roles of cognitive trust and organizational culture in the relationship between leadership and employee task performance…
Exploring the antecedents and consequences of brand addiction among Iranian consumers
Marziyeh Vakili, Reza Salehzadeh, Hassan EsmailianBecause brand addiction is one of the most intense forms of consumer–brand relationships, this type of behavior has recently attracted the attention of researchers in the field of…
Bridging the gap between the tradition of the Prophet in zakat payment and the current practice, through modern measurement
Dg Nooremah Ag Said, Rose Irnawaty Ibrahim, Azman Ab Rahman, Hafidzi HamdanThis paper aims to view the tradition of the Prophet in zakat payment, especially the attributed measurements, and adapt these measures to current zakat measurement practices.
Factors influencing SME project returns on Islamic Fintech lending platform
Egi Arvian Firmansyah, Masairol Masri, Muhammad Anshari, Mohd Hairul Azrin BesarIslamic financial technology (fintech), primarily peer-to-peer (P2P) lending, plays a substantial role in funding the unbanked population and small and medium enterprises (SMEs…
Corporate governance and firm performance: in Qatari non-financial firms
Basel Al-Shaer, Hassan H.H. Aldboush, Ahmad Hisham H. AlnajjarThis paper aims to examine the relationship between corporate governance mechanisms and firm performance in Qatari non-financial firms over a nine-year period, including the…
Quality-driven sustainability in Jordan’s food export supply chains
Lana Jreisat, Issam Tlemsani, Mohamed Ashmel Mohamed Hashim, Robin MatthewsThis paper aims to address the imperative of establishing adaptive sustainable supply chain management (SSCM) within the context of export food supply chains (EFSC) in Jordan…
Developing Islamic-sustainable and responsible investment (i-SRI) criteria based on the environmental, social and governance (ESG) concept
Muhammad Zarunnaim Bin Haji Wahab, Asmadi Mohamed Naim, Mohamad Hanif Abu HassanThe practices of sustainable and responsible investment (SRI) among Islamic financial institutions (IFIs) nowadays still rely on the existing environmental, social and governance…
Quantitative framework for shariah-compliant multi-period fuzzy portfolio optimization: a sustainable approach to ethical investing
Moad El KharrimThis paper aims to propose a Shariah-compliant multi-period fuzzy portfolio optimization model that accounts for Shariah compliance through purification processes and incorporates…
Innovative, smart, green and halal: a recipe for marketing Muslim destination
Dwi Suhartanto, Fatya Alty Amalia, Aceng Gima Sugiama, Septi Fahmi Choirisa, Muhamad NovaThis study explores tourist loyalty as a key for marketing Muslim destinations by integrating experience quality, innovation, smart technology and environmental concerns as…
Dynamic leverage policy in Islamic and conventional banks during crises in the OIC countries: a procyclicality and prospect-theory analysis
Ibnu Qizam, Najwa Khairina, Novita BetriasintaThe purpose of this study is to investigate and compare the dynamic leverage policies of Islamic and conventional banks within selected Organization of Islamic Cooperation (OIC…
Shariah governance and Islamic banks: a systematic literature review
Mustanir Hussain Wasim, Muhammad Bilal ZafarThe purpose of this paper is to provide a systematic literature review on Shariah governance and Islamic banks.
The impact of geopolitical risk and COVID-19 pandemic stringency on Sukuk issuance in Malaysia
Nor Balkish Zakaria, Kazi Musa, Mohammad Rokibul Kabir, Farid A. Sobhani, Muhammad Rasyid AbdillahThis study aims to examine the impacts of global geopolitical risks (GPRs) and COVID-19 pandemic stringency on the size of Sukuk issuance in Malaysia.
A tie strength framework for improving the poor asnaf students’ normative commitment and behaviour
Aishah Binti Tamby Omar, Rasidah Arshad, Rosmah Mat IsaThis study aims to examine the relationship between tie strength and poor asnaf student’s normative commitment and its impact on behaviour.
Corporate governance impact on risk disclosure in Shariah-compliant financial firms of Kuwait
Abdullah E. Alajmi, Bader A. Al-ShammariThis study aims to investigate the relationship between corporate governance characteristics and risk disclosure in Shariah-compliant financial firms operating in Kuwait. It aims…
Analysis of key influencing factors on the financial performance of Jakarta Islamic Index 30 industrial firms
Early Ridho KismawadiThe purpose of this paper is to investigate the impact of size, asset quality, asset management, financial risk, gross domestic product and inflation rate on the financial…
Sukuk structure and risk exposures: evidence from an originator perspective
Salah Alhammadi, Simon Archer, Dalal AloumiDespite the growing prevalence of Sukuk issuances, there remains a significant knowledge gap concerning their specific risk exposures to originators of issuances rather than to…
Market power and Shariah compliance on Islamic banks: Does public listing matter?
Hasan MukhibadThis study aims to explain the effect of customer loyalty, financial performance and market power on Shariah compliance (SC).
Unveiling the terrain of non-bank Islamic personal financing: current practices, challenges, and future prospects
Ibtisam @ Ilyana Ilias, Mastika Nasrun, Nurul Aini MuhamedThis study aims to investigate the current practices among selected non-bank financial institutions (NBFIs) in Malaysia in offering Islamic personal financing and the multiple…
Navigating through pandemics: a bibliometric analysis of research trends in Islamic finance and Islamic banking
Azhar MohamadThis study aims to provide a bibliometric analysis of 1,104 journal articles to explore the multifaceted research field of Islamic finance and banking, explicitly emphasising the…
Arbitrage outcome between conventional and Islamic finance of yield and forward rates in bond market
Mohd Yaziz Bin Mohd Isa, Mahalakshmi SuppiahIn this research, arbitrage opportunity is tested between the yield rates computed by the NSS model, and the computed forward rates between conventional and Islamic finance to see…
CSR reporting practices of Islamic and conventional banks based on ownership differences
Md. Abdur Rouf, Md. Alamgir Hossan, A.N.M. Jahangir KabirThis study aims to provide a thorough knowledge of the context and degree of corporate social responsibility (CSR) reporting in the annual reports of Islamic and mainstream banks…
The effect of industry sector and profit-loss sharing financing on credit risk of Islamic banks in Indonesia considering COVID-19 pandemic
Sakti Arief Wicaksono, Permata Wulandari, Nur Dhani HendranastitiThe COVID-19 pandemic has affected economic activity both globally and nationally, which also has an impact to banking sector and Islamic banking is no exception. This study aims…
Ethical discourse of ethical (Islamic) finance: a systematic literature review (1988–2022) and the way forward
Shinaj Valangattil Shamsudheen, Shamsher Mohamad, Aishath Muneeza, Ziyaad MahomedThis paper aims to portray the publication pattern, key themes, study trends and future directions for the studies on ethics in Islamic finance. A total of 194 published documents…
Does the efficiency model increase Sharia and non-Sharia firm performance? A multigroup analysis
Izra Berakon, Amin Wibowo, Nurul Indarti, Nor Nabilla Muhammad, Rizaldi YusfiartoThe purpose of this study is to examine the effect of the efficiency model on firms performance. The authors also strive to test the compatibility of the efficiency models of…
Impacts of climate for change, process of change and openness towards change on employees’ readiness to transform conventional banking into Islamic banking system in Libya
Mahmoud A. S. Abusloum, Rafikul Islam, Sardar Md Humayun KabirThis study aims to investigate the determinants of employees’ readiness to adapt to the change from the conventional banking system to the Islamic banking system in Libya. The…
Gold characteristics as safe haven and assets diversification for Sharia stocks in Indonesia
Sylva Alif Rusmita, Dian Filianti, Ega Nuriayu Mayasani, Khairunnisa Abd SamadThis study aims to determine the role of gold as a safe haven, hedge and asset diversification for Shariah stock in conditions of extreme stock market declines.
Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia
Tarjo Tarjo, Alexander Anggono, Mohammad Nizarul Alim, Jamaliah Said, Zuraidah Mohd-SanusiThis study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in…
Islamic bonds (sukuk) a safe haven for investors? Truth or myth?
Hussain Mohi-Ud-Din Qadri, Atta Ul Mustafa, Hassnian Ali, Atta Ul Mustafa TahirThis study aims to find whether sukuk (Islamic bonds) possess a safe haven property for investors or not.
Determinants for the uptake of takaful insurance in Uganda: an exploratory mixed approach
Gorden Wofuma, Rehema Namono, Williams Munobe, Emmanuel IsiagiTakaful insurance is gaining increasing popularity worldwide. However, the takaful industry is relatively new in Uganda and its research is still in embryonic stages. This study…
Tax compliance behaviour among Islamic educators in Malaysia
Farah Nabihah Rahman, Salwa Hana Yussof, Khadijah IsaThis study aims to examine how Islamic educators’ perceptions on the imposition of personal income tax influences tax compliance behaviour in Malaysia.
Human capital and Islamic banking: a systematic literature review
Muhammad Bilal Zafar, Ahmad JafarThere are many areas of research that are untapped in Islamic banking, and human capital is one of them. This paper aims to systematical review the relevant literature on human…
Financial performance of Islamic and conventional banks in MENA region: a GLS approach
Samah Ibrahim Jarbou, Ana Irimia-Diéguez, Manuela Prieto-RodríguezThe purpose of this study is to assess and contrast the impact of various factors, including both bank-specific and macroeconomic factors, on the financial performance of Islamic…
Framework for Islamic social entrepreneurship
Kausar YasmeenThis study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging…
Impact of Sharia hospital service standards and religiosity commitment on patient satisfaction and loyalty: insights from certified Sharia hospital in Indonesia
Ngatindriatun Ngatindriatun, Muhammad Alfarizi, Tika WidiastutiThis study aims to analyze the influence of the dimensions of Sharia hospital service standards, religiosity commitment and trust of Muslim patients on attitudes and satisfaction…
The effect of political connections on the relationship between managers’ personality traits and corporate social responsibility disclosure
Mahdi Salehi, Nazanin BashirimaneshCorporate social responsibility (CSR) might be among the primary factors ensuring any organization’s survival, and disclosing its related information is very important. This…
Consumers’ perception of distribution channel for the Malaysian microtakaful scheme: an exploratory study
Wahidah Shari, Asmadi Mohamed Naim, Mohamad Yazid Isa, Mohd Fikri Sofi, Nurul Aini Muhamed, Selamah Maamor, Shahrul Nizam AhmadThis paper aims to investigate consumers’ preferences regarding the distribution channels for subscription, contribution payment and compensation claims of microtakaful scheme in…
The determinants of Takaful insurance financial stability: the moderating role of Shari’ah Supervisory Board
Yosra Ridha BenSaid, Majdi Anwar QuttainahThe purpose of this paper is to examine how the board of directors effectiveness (BODE), financial determinants, Takaful-specific determinants and the Takaful firms’ financial…
Islamic financial accounting standards in Pakistan: a comparison with AAOIFI
Muhammad Bilal ZafarThis paper aims to compare the Islamic financial accounting standards (IFAS) prevailing in Pakistan declared by the Securities and Exchange Commission of Pakistan (SECP) with…
Examining a distinctive loan contract “Pagang Gadai” practiced in a Muslim society: an Islamic finance perspective
Vima Tista PutrianaThis study aims to examine a distinctive loan contract widely practiced in a Muslim society.
Indonesia Shariah Stock Index (ISSI) firms and environmental, social, and governance (ESG) disclosure in Indonesia
Vidia Gati, Iman Harymawan, Mohammad NasihThis study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting…
Investors’ demand in Initial Public Offering (IPO): Shariah compliance, corporate governance and macroeconomic factors
Abdullah Al Masud, Burhan UluyolInitial Public Offering (IPO) is a major milestone for a company. It allows a private company to issue shares to a much broader group of investors and become public. But…
Was the interest burden of the Ottoman public debt sustainable? A cliometric analysis
M. Kabir Hassan, Hasan Kazak, Melike Buse Akcan, Hasan AzaziThe purpose of this study is to determine whether the Ottoman Empire’s net interest payments and foreign debt were sustainable or not in terms of their burden on budget revenues…
The role of Sharia governance in minimizing credit risk in Islamic banking: a systematic literature review
Annisa Adha Minaryanti, Tettet Fitrijanti, Citra Sukmadilaga, Muhammad Iman Sastra MihajatThe purpose of this paper is to engage in a systematic examination of previous scholarship on the relationship between Sharia governance (SG), which is represented by the Sharia…
Organisational growth and decline in Indonesian Islamic banks
Muhammad Bahrul Ilmi, Muslim Har Sani Mohamad, Ros Aniza Mohd. ShariffThis study aims to investigate the growth of Indonesian Islamic banks and explores organisational growth determinants from different perspectives, namely, organisational climate…
An investigation of waqf-based Islamic micro financial institution models to identify the most effective model for Indonesia
Ascarya AscaryaThis study aims to determine the best waqf-based Islamic microfinancial institution (IMFI) model by first determining various viable waqf-based IMFI models and then evaluating…
Calendar anomalies and asymmetric volatility of returns in the Indonesian stock market: conventional vs Islamic indices
Faouzi Ghallabi, Khemaies Bougatef, Othman MnariThis study aims to identify calendar anomalies that can affect stock returns and asymmetric volatility. Thus, the objective of this study is twofold: on the one hand, it examines…
The impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks
Mariem Ben Abdallah, Slah BahloulThe purpose of this paper is to investigate the impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks (IBs) in the Middle East, North Africa…
The return of the bazaar: an old metaphor for a new world
Reed E. NelsonMass markets, bureaucratic hierarchy and impersonal factories have provided the foundation for Western capitalism during the past three to four centuries, but long before this…
The audit expectations gap firms listed on the Palestine Stock Exchange: empirical evidence on Palestinian stakeholders
Mustafa Faza’, Nemer Badwan, Montaser HamdanThe purpose of this study is to empirically evaluate the audit expectations gap among stakeholders in listed firms in Palestine. The purpose of the investigation is to determine…
Resilience of ethical and nonethical stock during COVID-19 crisis: a case of Indonesia Stock Exchange
Abdul Qoyum, Rizqi Umar AlHashfi, Mamduh Mahmadah Hanafi, Hassanudin Mohd Thas Thaker, Jaenal EffendiThis study aims to empirically investigates the effect of the COVID-19 pandemic on ethical and nonethical stocks in Indonesia. Ethical stocks which are characterized by…
Three research method approaches: musharaka financing performance model in Indonesian Islamic banks
Ahmad Roziq, Moch Shulthoni, Eza Gusti Anugerah, Ahmad Ahsin Kusuma Mawardi, Whedy PrasetyoThis paper aims to create a model of musharaka financing performance and Islamicizing agency theory to explain issues related to musharaka financing and propose solutions to these…
Unveiling interest rates and Islamic banking activity: empirical evidence from Saudi banks
Mouldi Djelassi, Jamel BoukhatemThe purpose of this paper was to explore the impact of interest rate shocks on the deposits and financing of Islamic and conventional banks in Saudi Arabia.
The impact of waqf-based microfinance program on clients’ well-being during COVID-19 pandemic: empirical evidence from Indonesia
Aimatul Yumna, Joan Marta, Ramel Yanuarta ReThe purpose of this study was to evaluate the impact of a waqf-based microfinance program on clients’ well-being during the COVID-19 pandemic.
Islamic marketing of conventional banks: bridging managers’ and clients’ perceived gaps
Mohammad Mominul Islam, Mostofa Mahmud HasanWhile the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims…
An exploratory insight into religion based communication in Islamic financial institutions
Hajira Liaqat, Ishfaq Ahmed, Sheikh Usman YousafThis study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.
Islamic accounting research for upcoming research agenda
Meiryani MeiryaniThis study aims to offer quantitative data on the expansion of Islamic accounting literature. The analysis concentrated on publishing patterns, nations that conduct Islamic…
Bank ownership and credit risk: an empirical study of Indonesian Islamic local banks
Heri Sudarsono, Mahfud Sholihin, Akhmad Akbar SusamtoThis study aims to determine the effect of bank ownership on the credit risk of Indonesian Islamic local banks (ILBs).
Linking perceived supervisor listening with OCBIP in Islamic financial institution: multiple mediation approach
Muhammad Zakiy, Khairiza RamadhaniThe purpose of this study is to determine the role of perceived supervisor listening (PSL) on employee organizational citizenship behavior Islamic perspective (OCBIP) with several…
Gold-based housing financing model: proposing an alternative housing financing model for Islamic bank
Madha Adi Ivantri, Muhammad Hakim Azizi, Ana Toni Roby Candra Yudha, Yudi SaputraThis paper aims to propose a new housing finance mechanism through gold price as an alternative to interest rate in Islamic home financing, especially on Bai’Bithaman Ajil (BBA…
Cash waqf innovation in Islamic financial institutions and its governance issues, case studies: Indonesia, Malaysia, Türkiye
Leny Nofianti, Murniati Mukhlisin, Andi IrfanThis study aims to examine the potential for waqf innovation to be developed as products and services by Islamic financial institutions, identify the barriers and facilitators to…
Tracing knowledge diffusion flows in Islamic finance research: a main path analysis
Abderahman Rejeb, Karim Rejeb, Suhaiza ZailaniThis study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.
The digital frontier of Islamic tax compliance: unveiling the influence of ICT as a moderator
Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo, Mohammad HaseebBased on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and…
External Shariah auditing in Islamic banks: what do internal auditors think?
Nurfarahin Mohd Haridan, Ahmad Fahmi Sheikh Hassan, Sabarina Mohammed ShahThis study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks…
Determinants of financial statement fraud: the perspective of pentagon fraud theory (evidence on Islamic banking companies in Indonesia)
Sarwenda Biduri, Bambang TjahjadiThe purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.
Analysis of Islamic finance, Islamic accounting and standards research
Arzu Meriç, Halime KaracaThe Islamic financial system is a sector with a high potential for development, and the agenda has been set with theoretical studies before practical studies in this field have…
Islamic vs. conventional banking: what about the efficiency during coronavirus?
Amal BakourThe aim of this paper is to investigate and to measure the efficiency of Islamic banks through a comparative study with their conventional counterparts during the coronavirus…
Millennials’ acceptance towards Qard al-hasan: extending Islamic theory of consumer behaviour
Imran Mehboob Shaikh, Hanudin Amin, Nurul AshiqinThe purpose of this paper is to look into millennials’ acceptance of Qard al-hasan using the Islamic theory of consumer behaviour (iTCB) in Malaysia.
Waqif preference of waqf-based qardhul hassan financing in Malaysia using a maqāṣid approach
Hanudin Amin, Faizah Panggi, Imran Mehboob Shaikh, Muhamad AbduhThe purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.
Prominent scholars in Islamic economics and allied disciplines: a bibliometric review
Mohamed Aslam Akbar, Mohamed Asmy Mohd Thas Thaker, Mustafa Omar Mohammed, Nik Hziman Nik Mat, Hassanuddeen Abd.AzizThe purpose of this study is to address the lack of a proper database or finding system for scholars of Islamic economics (IE), as well as the dearth of literature on…
Bank liquidity creation, loan concentration and liquidity risk: a comparative analysis of dual banking system
Hassan Akram, Adnan HushmatKeeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for…
Macro level literature analysis of Islamic banking and finance in Covid-19 crisis
Muhammad Wajid RazaThe purpose of this study is to conduct a systematic content review and bibliometric analysis of the current research trends, core concepts and knowledge mapping on the topic…
Shariah-compliant firms and earnings management: do continuation and ethnicity matter?
Karren Lee-Hwei Khaw, Hamdan Amer Ali Al-Jaifi, Rozaimah ZainudinThis study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower…
Digital risks and Islamic FinTech: a road map to social justice and financial inclusion
Mohammad AlsaghirThis study aims to map the digital risks for the Islamic finance industry. Since 2010, the financial space has largely shifted from being banking-centric to the entrepreneurship…
An analysis of zakat disclosure in Islamic banks
Moutaz Abojeib, Mohammad Ghaith Mahaini, Mhd Osama AlchaarThis paper aims to investigate the zakat disclosure of Islamic banks at the global level. It is important for depositors and shareholders of Islamic banks to know whether the bank…
Expanding financial inclusion participation in Muslim-dominated communities through Islamic finance products (IFP) adoption
Haruna Musa, Nor Hayati Binti Ahmad, Alias Mat NorThis study aims to expand the theory of planned behaviour (TPB) to understand determinants of financial inclusion participation behaviour through the mediating effect of Islamic…
Responding to Islamic finance anomalies in Indonesia: Sharia financial literacy using virtual reality context
Ratna Candra Sari, Mahfud Sholihin, Fitra Roman Cahaya, Nurhening Yuniarti, Sariyatul Ilyana, Erna FitrianaThe purpose of this paper is to investigate the process by which the level of immersion in virtual reality-based behavioral simulation (VR-BS) impacts on the non-cognitive and…
How is the halal certification policy implemented? Perspective analysis of small and medium enterprises (SMEs) in Indonesia
Wahyudin DarmalaksanaThis study aims to explore small and medium enterprises (SMEs) acceptance of the halal certification policy in Indonesia, aiming to understand their perspectives and…
Effects of oil price uncertainty on corporate investment of Islamic stocks: evidence from the extreme event of Covid-19 pandemic
Muhammad Tariq Khan, Abdul Rashid, Mushtaq Hussain Khan, Asif Zaman, Shahid AliThis paper aims to examine the effects of oil price uncertainty on corporate investment of Islamic stocks during the COVID-19 pandemic.
Dividend policy and shareholders’ wealth. A comparative analysis of Shariah-compliant and noncompliant nonfinancial firms in Pakistan
Saeed Akbar, Shehzad Khan, Zahoor Ul Haq, Muhammad Yusuf AminThe purpose of this study is to comparatively analyze the effect of dividend policy on shareholders’ wealth in Shariah-compliant (SC) and noncompliant (NC) nonfinancial firms in…
Earnings management practices and effectiveness of auditing mechanisms in Islamic and emerging economies
Ines Kateb, Mouna YoussefThis paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association…
Long-run asymmetric effects of financial risks on Sukuk market development: empirical evidence from Malaysia
Siti Nurhidayah Mohd Roslen, Mei-Shan Chua, Rafiatul Adlin Hj Mohd RuslanThe purpose of this study is to empirically investigate the asymmetric effects of financial risk on Sukuk market development for a sample of Malaysian countries over the period of…
Sharia governance and organizational performance in zakat management organization: evidence from Indonesia
Faris Shalahuddin Zakiy, Falikhatun Falikhatun, Najim Nur FauziahThis paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.
Intellectual capital and financial performance: does board size and independent directors matter? An empirical enquiry
Syed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad, Syed Emad Azhar AliIntellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in…
The interconnectivity between Islamic financial literacy and financial sustainability: evidence from Muslim micro-entrepreneurs in Malaysia
Nik Hadiyan Nik Azman, Abdul Hadi Zulkafli, Tajul Ariffin Masron, Abdul Rahman Abdul MajidFinancial illiteracy could pose a significant challenge to micro-entrepreneurs. There is a pressing need to foster financial literacy;, therefore, the purpose of this study is to…
Fast, fresh, healthy and halal: a mobile food app recipe for Muslim millennial loyalty
Dwi Suhartanto, David Dean, Hanudin Amin, Aceng Gima Sugiama, Fatya Alty AmaliaThe purpose of this study is to apprise mobile loyalty to halal food purchasing, including food quality, mobile quality, perceived value and satisfaction as its causes, and…
Board characteristics and takaful performance: the moderating role of ownership concentration
Nourhen Sallemi, Ghazi ZouariThe purpose of this study is to examine the impact of board characteristics (board size, board independence and duality) on the performance of takaful insurance providers with…
Shariah governance framework for Islamic banking in Pakistan: a critical review and comparison with AAOIFI
Mustanir Hussain Wasim, Muhammad Bilal ZafarThe study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization…
Religiosity-based behavioral study, Islamic finance users’ approach and selection standard: empirical evidence from Pakistan
Muhammad Nazir, Shahab E. SaqibConsidering the speedy growth of Islamic finance and limited research work on Muslim behavior regarding Islamic Banking, this study aims to investigate to comprehend the stimulus…
Bank diversification, stability and oil price in MENA region
Sirajo Aliyu, Ahmed Rufa′i Mohammad, Norazlina Abd. WahabThis study aims to empirically investigate the impact of oil prices, political instability and changes in stability on the bank diversification of the two types of banking systems…
Islamic, ethical and conventional mutual funds: a comparative study (1990–2022)
Said ElfakhaniThis study aims to test mutual fund superiority, comparing the performance of 646 Islamic mutual funds with 475 ethical funds and conventional proxies.
Institutional work for IFRS adoption: the case of IFRS 17 insurance contract for Islamic insurance in Malaysia
Ersa Tri Wahyuni, Zubir Azhar, Novy FajriatiThe global insurance industry has implemented International Financial Reporting Standards (IFRS) 17 insurance contracts effective from January 1, 2023. The Islamic insurance…
Motivational factors to paying zakat through institutions: a multigroup analysis of urban and suburban muzakki based on digital payment scheme
Sunarsih Sunarsih, Lukman Hamdani, Achmad Rizal, Rizaldi YusfiartoThis study aims to empirically explore several factors that encourage muzakki (zakat payers) to pay their zakat through institutions by elaborating on their extrinsic and…
Impact of accrual and real earnings management on the stock liquidity: the month-of-the-year and Ramadan effects
Allah Karam Salehi, Elham SoleimanizadehThe abnormality of the month-of-the-year and Ramadan effects has extensively existed in the stock and other markets. The commercial strategy pattern and the computation of such…
Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks
Sabrine Cherni, Anis Ben AmarThis study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.
Efficiency, liquidity risk and asset quality: a comparative analysis of Islamic and conventional banks in Pakistan
Raheel Safdar, Afira Fatima, Memoona SajidThis study aims to investigate differences between Islamic and conventional banks in Pakistan with respect to their operational efficiency, liquidity risk and asset quality…
An analysis of housing affordability in Malaysia: random effect approach
Hafirda Akma Musaddad, Selamah Maamor, Zairy ZainolThe purpose of this study paper is to highlight certain related barriers and issues of housing affordability and examine the factors that influence housing affordability in…
Determinants of Islamic bank stability in Asia
Muhammad Iqbal, Lukmanul Hakim, Muhammad Abdul AzizThis study aims to analyze the factors that influenced the stability of Islamic banks in Asia.
A review on Gharar dimension in modern Islamic finance transactions
Mohd Shahid Mohd Noh, Suffian Haqiem Nor Azelan, Muhammad Izzul Syahmi ZulkepliThis study aims to systematically review the literature on modern Islamic finance transactions pertaining to Gharar dimensions. Gharar is defined as uncertainty that potentially…
Is Takāful industry fulfilling Maqāṣid al-Shar ī’ ah? The proposition of a new evaluation model using analytic hierarchy process
Rafikul Islam, Kazi Md. Tarique, Siti Salwani RazaliThe Takāful (Islamic insurance) industry operates on the principles of Maqāṣid al-Sharī’ah, and of late, the industry has witnessed significant market growth. The purpose of this…
Developing employee motivation index: McClelland and Maqasid Shariah
Hamdy Abdullah, Fahru Azwa Md Zain, Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin, Nik Hazimi Mohammed Foziah, Muhammad Shahrul Ifwat IshakMany scholars have primarily disregarded employee motivation in the context of Western and Islamic ideas. To better understand employee motivation, this paper aims to explore a…
Behaviour determinants of two Muslims classes towards cash waqf for productive purposes: explanation from Indonesia
Rindawati Maulina, Wawan Dhewanto, Taufik FaturohmanThis paper aims to investigate the behaviour determinants towards cash waqf for productive purposes between two different classes of Muslims: the upper-middle class and the…
The potential of Islamic financing in making financial development more entrepreneurship friendly
Hadia Sohail, Noman ArshedLiterature has pointed that conventional financial development theories have inconclusive role on motivating new businesses. New ventures often consider the conventional system…
Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing
Amer MorshedThis study aims to evaluate Islamic bank compliance with the accounting and auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple…
World-class good governance ethics: a key solution to tackle criminal acts in Malaysian public-listed companies
Wan Ahmad Fauzi Wan Husain, Mohamad Reeduan Mustapha, Yudi Fernando, Siti Aisyah Ahmad ZailaniThe purpose of this study is to propose a world-class good governance ethics framework that leads to better corporate performance. ethics among managers, executives and members of…
Intention to buy halal food through the ShopeeFood application on Generation Z Muslims
Juliana Juliana, Annisa Sabilla Limayurid, Fitranty Adirestuty, Ahmad Ajib Ridlwan, Sylva Alif Rusmita, Shafinar IsmailThis study aims to show the factors that influence the intention of Generation Z Muslims to buy halal food products through ShopeeFood.
Alternative model of Islamic deposit insurance for the Islamic banking system
Burhanuddin Susamto, Akhmad Akbar SusamtoThis paper aims to develop a novel approach to Islamic deposit insurance, specifically addressing the deficiencies in the current prevailing models of Islamic deposit insurance.
The role of ownership structure, board, and audit committee in corporate social responsibility disclosure: Jordanian evidence
Hanady Bataineh, Amneh Alkurdi, Ala’a Adden Abuhommous, Mohammad Abdel LatifThis paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and…
The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure: evidence from Islamic economy
Arash Arianpoor, Imad Taher Lamloom, Hameed Mohsin Khayoon, Ali Shakir ZaidanThis study aims to assess the effect of material internal control weaknesses (MICW) on the relationship between ownership structures and future-oriented disclosure.
A bibliometric analysis of halal tourism: future research agenda
Lalu Supardin, Mohammad Suyanto, Anas Hidayat, Tony WijayaOver the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this…
Mataram mosques management: intention to place mosque funds in Islamic banks
Lalu Rizky Adriansyah, Aisyah As-SalafiyahThis study aims to examine idle funds in mosques in Mataram City and analyze the intentions of the mosque chairman to place mosque funds in Sharia banks. Six variables are used to…
Three-way interaction moderation model of legal origin in strengthening the role of firm characteristics in choice of sukuk type
Datien Eriska UtamiThis study aims to learn how a three-way interaction moderation model is used to analyse the role of country-specific characteristics, in the form of the implementation of Sharia…
Social capital accounting and financial performance improvement: the role of financial information reliability as a mediator
Chnar Abdullah RashidThe purpose of this paper is to investigate the role of accounting measurement and disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial…
Achieving SMEs’ excellence: scale development of Islamic entrepreneurship from business and spiritual perspectives
Mohsin Raza, Muhammad Khalique, Rimsha Khalid, Jati Kasuma, Waqas Ali, Kareem M. SelemThis paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to…
Linkages between capital, bank financing and economic growth: the case of Islamic and conventional banks from a panel of Muslim countries
Mohamed GhroubiThis study aims to examine the triple relationship between capital regulation, banking lending and economic growth in a dual markets. Specifically, the author seeks to explore how…
Upper-middle-class Muslim characteristics on cash waqf (Islamic endowment) participation for productive purposes: does one-fits-all strategy still works?
Rindawati Maulina, Wawan Dhewanto, Taufik FaturohmanTo better understand the characteristics of Indonesian Muslims, this study uses cluster analysis to group upper-middle-class Muslims based on psychographic variables related to…
Democratizing Islamic home financing and reimagining fractional homeownership model: a conceptual framework via big data and blockchain technology
Rosylin Mohd Yusof, Zaemah Zainuddin, Hafirda Akma Bt Musaddad, Siti Latipah Harun, Mohd Aamir Adeeb Abdul RahimThis paper aims to propose a model for democratization of Islamic home financing to tackle the issue of sustainability of homeownership affordability.
An investigation of the Iranian audit firms’ transparency: evidence from an Islamic context
Hamideh Asnaashari, Mohammad Hossein SafarzadehThis study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items…
Efficiency and performance of Islamic banks amid COVID-19
Lan-Huong Nguyen, Tu D.Q. Le, Thanh NgoThis paper aims to investigate the efficiency and performance of the Islamic banking industry amid the COVID-19 pandemic.
Stock liquidity, future investment and future investment efficiency in an emerging economy: investigating the moderator role of financial constraints
Arash Arianpoor, Nahid MohammadbeikzadeThis study aims to investigate the relationship between stock liquidity, future investment, future investment efficiency and the moderating effect of financial constraints.
Digitalization and sustainable development goals in emerging Islamic economies
Issam Tlemsani, Asif Zaman, Mohamed Ashmel Mohamed Hashim, Robin MatthewsThis study examines the intersection of emerging Islamic economies and the digital economy in the context of the United Nations sustainable development goals (UN SDGs). This study…
Rejuvenating the practice of Mahr for Muslim women’s financial empowerment through an interest-free savings-based finance model
Rashed Jahangir, Mehmet BulutThis study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men…
Recombinant collagen-like protein: ethical policy and consumers’ likelihood to consume
Jarita Duasa, Nurul Jannah Zainan Nazri, Raudlotul Firdaus Fatah YasinThis study aims to investigate the tendency that Malaysian consumers will choose the recombinant collagen-like protein (RCLP) from bacteria as an alternative source of collagen in…
Shariah governance and takaful financial performance: the case of listed takaful insurances
Yosra Ridha BenSaidThe purpose of this paper is to examine the Shariah governance mechanisms of takaful insurance and their impact on its financial performance.
An Islamic cultural analysis of managerial decision-making
Marwan N. Al Qur’anThe purpose of this paper is to review and analyze assumptions and the appropriateness of the most dominant strategic decision-making theories within the Islamic cultural context…
Cryptocurrencies from Islamic perspective
M. Kabir Hassan, Aishath Muneeza, Ismail MohamedThis paper aims to derive a compatible Shariah opinion on the permissibility of using cryptocurrencies by Muslims by reviewing the opinions expressed by Shariah scholars on the…
The impact of banks’ capital buffer on equity return: evidence from Islamic and conventional banks of GCC countries
Mohammad Omar Farooq, Mohammad Dulal Miah, Md Nurul Kabir, M. Kabir HassanThis paper aims to examine the impact of bank’s capital buffer on return on equity (ROE) in the context of Islamic and conventional banks in GCC countries.
Improving Islamic bank performance through agency cost and dual board governance
Early Ridho KismawadiThis study aims to examine the impact of agency cost, Islamic board characteristics and corporate governance on the performance of Islamic institutions.
Market development of Islamic banking in Pakistan and its economic impact
Salman Ahmed ShaikhThis study aims to examine the dynamics of the market development of Islamic banking in Pakistan. This study investigates how shocks to the economy in the form of changes in…
The impact of market competitiveness on investment efficiency: the role of ownership and regulatory structures
Arash ArianpoorThis study aims to investigate the impact of market competitiveness on investment efficiency, and the moderating role of ownership and regulatory structures.
Women empowerment in Africa: can we rely on Islamic finance?
Armand Mboutchouang Kountchou, Ali Haruna, Honoré Tekam Oumbé, Muhamadu Awal Kindzeka WirajingThe purpose of this paper is to examine the effects of Islamic finance on women empowerment in Africa between the periods of 1975 and 2021.
Monetary policy and Islamic banks: a critical literature review
Zakaria Savon, Abdellah YousfiThis study aims to review to what extent Islamic banks carry conventional monetary policy impulses. Hence, the authors focus to review on the presence or absence of an Islamic…
Does being Shariah-compliant affect capital structure decision: evidence from emerging markets
Abdullah Bugshan, Walid BakryThis paper aims to examine the relationship between Shariah compliance and corporate capital structure decisions. This study explores the variation of capital structure speed of…
An extended review on Sharia governance studies from 1985 to 2022
Yunice Karina Tumewang, Indri Supriani, Herlina Rahmawati Dewi, Md. Kausar AlamThis study aims to identify the significant scientific actors, reveal the intellectual structure and explore essential features for future research direction in Sharia governance…
How does economic policy uncertainty shift the firm’s future profitability enhancement through intangible capital?
Arash Arianpoor, Fatemeh Eslami KharghThis study aims to investigate the effect of intangible capital (e.g. intangible investments and research and development (R&D) expenditures) on future profitability in an…
Behavioral and Islamic economics critique mainstream views on unemployment: a joint perspective
Ekrem YilmazThis study aims to discuss the behavioral economics and Islamic economic joint criticisms against the conceptual and economic political view of the mainstream.
The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches
Murad AbuaddousThis paper aims to examine the impact of the mandatory adoption of (International Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and…
Analysis of demand for Takaful insurance: a case study in Iran
Asma Hamzeh, Mitra GhanbarzadehThe Islamic financial system consists of three functional areas of Islamic banking, Islamic insurance and the Islamic capital market, which, with its development and progress, has…
Covid-19 and stock markets’ response in MENA countries
Taha AlmarayehMotivated by the rapid spread of the COVID-19 outbreak in the world, this study aims to explore the stock markets’ response toward it in the Middle East and North Africa (MENA…
Analyzing investor types and marketing strategies for sukuk: insights from preference similarity theory and protection motivation theory
Ekrem YilmazThe purpose of this paper is to examine the applicability of Preference Similarity Theory (PST) and Protection Motivation Theory (PMT) in identifying the target audience and…
A game-theoretical approach to Islamic law disputes
Burak Doğan, Sinan ErtemelThis study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities…
Capital requirements – risk taking/stability nexus during the global financial crisis and COVID-19: international evidence of Islamic banks
Xiao Ling Ding, Razali Haron, Aznan HasanThis study aims to determine how Basel III capital requirements affect the stability of Islamic banks globally during the global financial crisis and the COVID-19 pandemic.
Over a decade of maqashid sharia studies: a bibliometric analysis and direction for future research
Yunice Karina Tumewang, Herlina Rahmawati Dewi, Hanudin AminThe purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the…
Business process model for “crowdfunding cash waqf model”
Meshari Al-Daihani, Khadar Ahmed Dirie, Md. Mahmudul Alam, Ahmad Sufian AbdullahCash waqf is a powerful financial instrument that deals with the issue of liquidity constraints in waqf institutions. While there are several models of cash waqf operating in…
Islamic versus conventional financial market: a meta-literature review of spillover effects
Siong Min Foo, Nazrul Hisyam Ab Razak, Fakarudin Kamarudin, Noor Azlinna Binti Azizan, Nadisah ZakariaThis study comprehensively aims to review the key influential and intellectual aspects of spillovers between Islamic and conventional financial markets.
The relationship between corporate governance and financial performance in the Islamic and conventional banking industries: a Malaysian evidence
Muhammad Farooq, Qadri Al-Jabri, Muhammad Tahir Khan, Asad Afzal Humayon, Saif UllahThis study aims to investigate the relationship between corporate governance characteristics and the financial performance of both Islamic and conventional banks in the context of…
Modeling dependence structure between green sukuk spread in Malaysia and the uncertainty factors before and during the COVID-19 pandemic
Fatma Hariz, Taicir Mezghani, Mouna Boujelbène AbbesThis paper aims to analyze the dependence structure between the Green Sukuk Spread in Malaysia and uncertainty factors from January 1, 2017, to May 23, 2023, covering two main…
ISSN:
1759-0817e-ISSN:
1759-0825ISSN-L:
1759-0825Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Mohammad Hudaib
- Prof Roszaini Haniffa
Further Information
